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First Interstate Bank of Nevada, N.A., as of the Estate of Marilla D. Black and as Trustee of the Marilla D. Black Testamentary Trust v. United States

Citations: 108 F.3d 1185; 97 D.A.R. 3617; 97 Daily Journal DAR 3617; 97 Cal. Daily Op. Serv. 1971; 79 A.F.T.R.2d (RIA) 1613; 1997 U.S. App. LEXIS 4982Docket: 95-15207

Court: Court of Appeals for the First Circuit; March 17, 1997; Federal Appellate Court

Narrative Opinion Summary

The United States Court of Appeals for the Ninth Circuit reversed the district court's summary judgment favoring First Interstate Bank of Nevada, N.A., serving as Executor of the Estate of Marilla D. Black and Trustee of her Testamentary Trust. The district court had allowed equitable tolling of the statutory limitation period under 26 U.S.C. § 6511 for filing a tax refund claim, citing the taxpayer's mental incompetence prior to her death in 1990. However, the Supreme Court subsequently ruled in United States v. Brockamp that the limitation period in 26 U.S.C. § 6511 is not subject to equitable tolling based on mental incompetence. As a result of this precedent, the appellate court reversed the lower court's decision. The panel agreed that the case could be submitted on briefs without oral argument.

Legal Issues Addressed

Equitable Tolling under 26 U.S.C. § 6511

Application: The appellate court determined that the equitable tolling of the statutory limitation period for filing a tax refund claim is not permissible based on mental incompetence, following the Supreme Court's decision in United States v. Brockamp.

Reasoning: However, the Supreme Court subsequently ruled in United States v. Brockamp that the limitation period in 26 U.S.C. § 6511 is not subject to equitable tolling based on mental incompetence.

Submission on Briefs

Application: The panel determined that the case could be submitted on briefs without the need for oral argument, streamlining the appellate process.

Reasoning: The panel agreed that the case could be submitted on briefs without oral argument.

Summary Judgment Reversal

Application: The appellate court reversed the district court's summary judgment that favored the executor and trustee, as the application of equitable tolling was inconsistent with Supreme Court precedent.

Reasoning: The United States Court of Appeals for the Ninth Circuit reversed the district court's summary judgment favoring First Interstate Bank of Nevada, N.A., serving as Executor of the Estate of Marilla D. Black and Trustee of her Testamentary Trust.